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119th CongressS. 4221

Introduced in Senate

Ensuring Better Interest Treatment and Deductibility Act (EBITDA)

SEC. 1. SHORT TITLETrack this section →

This Act may be cited as the Ensuring Better Interest Treatment and Deductibility Act (EBITDA).

SEC. 2. REPEAL OF MODIFICATION TO DEFINITION OF ADJUSTED TAXABLE INCOME FOR PURPOSES OF THE LIMITATION ON BUSINESS INTERESTTrack this section →

(a) In general Section 163(j)(8)(A) of the Internal Revenue Code of 1986, as amended by Public Law 119–21, is amended by inserting and at the end of clause (iv) and by striking clause (vi). (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

•S 4221 ISText from GovInfo
S. 4221 full text: Ensuring Better Interest Treatment and Deductibility Act (EBITDA) · Public Law Tracker